https://www.taxtmi.com/caselaws?id=2096 The court dismissed the appeal and upheld the decision that profits for deductions under section 80HHD should be computed for the business as a whole, not unit-wise. The appellant's argument, citing judicial precedents for unit-wise assessments, was rejected. The court emphasized that the legislative intent was to calculate deductions based on the entire business income of the assessee. en-us Wed, 11 Apr 2007 00:00:00 +0530 Sun, 06 Feb 2011 05:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2096 The court dismissed the appeal and upheld the decision that profits for deductions under section 80HHD should be computed for the business as a whole, not unit-wise. The appellant's argument, citing judicial precedents for unit-wise assessments, was rejected. The court emphasized that the legislative intent was to calculate deductions based on the entire business income of the assessee. Case-Laws Income Tax Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2096